Mbadi: Finance Act 2026 removes tax on dialysis machines to lower kidney treatment costs
The government has announced a major tax relief aimed at reducing the cost of kidney treatment, with Treasury Cabinet Secretary John Mbadi revealing that dialysis machines will now be exempt from taxation under the Finance Act, 2026.
Speaking in an interview with a local TV station on Wednesday, July 1, 2026, while explaining some of the key tax relief measures that took effect, Mbadi said the decision was informed by the growing burden faced by thousands of Kenyans living with kidney complications.
According to the CS, the high cost of dialysis treatment has become a major challenge for many families, prompting the government to intervene by removing taxes on dialysis machines to lower treatment costs.
“The treatment of kidney complications has become a nightmare in this country. We have decided that dialysis and dialysis machines are supposed to be tax-free. We have removed tax from those machines to make treatment more affordable,” Mbadi said.

The CS has noted that the tax exemption is among several measures introduced under the Finance Act, 2026, to ease the cost of living and improve access to essential healthcare services.
Mbadi also expressed optimism that eliminating taxes on dialysis equipment will reduce the cost of acquiring the machines, enabling more hospitals and healthcare facilities to expand dialysis services across the country.
He added that the move is expected to make life-saving treatment more accessible and affordable for patients who require regular dialysis.
Kidney disease prevalence
The dialysis tax exemption forms part of a broader package of tax reforms implemented through the Finance Act, 2026.
The prevalence of chronic kidney disease (CKD) in sub-Saharan Africa is estimated to be 14 per cent in Kenya, and it is estimated at 4 per cent.

According to a population-based study of CKD in rural East Africa, the prevalence of CKD in western Kenya was per cent. The risk factors for CKD in this study included age above 60 years and HIV infection.
On the other hand, a report by the Kenya National Bureau of Statistics (KNBS) shows that kidney disease and diabetes featured among the ten leading causes of death among adults aged 30 years and above.










